Archive

Climate reporting with Chinese characteristics

New disclosure standard broadly aligns with IFRS S2, while also maintaining double materiality and integrating policy priorities

Comment: Beyond mountains, more mountains

In recent weeks, declarations that the Omnibus has reached its final destination

EFRAG calls for greater interoperability in ISSB's proposed SASB amendments

ISSB issues amendments to financed emissions disclosure requirements

ISSB to draft nature disclosure standard

US SEC chair Atkins "shocked" by audit firms' climate stance

As chief accountant Hohl warns of IFRS mission drift

Corporate Disclosures 2025: Meet the Standard Setters

EFRAG, ISSB and GRI discuss the current sustainability reporting landscape and the path forward

Corporate Disclosures 2025: Richard Barker on the present and future of the ISSB

ISSB member Richard Barker gives his views on the global uptake of IFRS S1 and S2 to date, the architecture of the ISSB framework, and the ongoing development of two topical standards

Corporate Disclosures 2025 round-up

Summaries of our annual conference discussions

ESRS simplifications approved by EFRAG board